Subject: S7-32-10: Webform Comments from Velvet Pancakes
From: Anonymous
Affiliation:

Aug. 3, 2023

All of my prior submitted comments have been mysteriously
deleted, but I’ll give this one last shot due to the importance of
this rule.

The proposed SEC rule requiring public reporting of large
security-based swap positions is a necessary and beneficial measure to
protect the integrity and stability of the financial markets.
Security-based swaps are complex and opaque instruments that can be
used to hide large naked short positions and to engage in other types
of market manipulation. By requiring public disclosure of
security-based swap positions, the proposed rule would enhance
transparency, accountability and oversight of these transactions, and
deter fraud, deception and market manipulation. 

SBS play an important part in the current market structure that has
rendered outstanding shares a meaningless number, where speculative
naked short selling by participants failing to adhere to bona fide
market making requirements has been accepted due to its supposed
benefit to “liquidity”, which is really just a major distortion of
supply and demand dynamics that makes accurate price discovery
impossible and benefits the largest market participants committing
some of the most egregious conduct. 

The rule would enable regulators, investors and other stakeholders to
monitor and analyze the potential impact of security-based swap
positions on the underlying securities and the financial markets. It
would be a strong deterrent against fraudulent, deceptive or
manipulative conduct in connection with security-based swaps by
increasing the likelihood of detection and enforcement. It would
promote market integrity and confidence by reducing information
asymmetry and enhancing accountability.

For all of the above reasons, I urge the Commission to promulgate the
proposed SEC rule as a vital step to protect the public interest and
foster a fair, orderly and efficient market. I further urge the
Commission to make the rule immediately effective, both due to the
pressing need to protect investors and the growing sentiment that the
SEC is not fulfilling their mandate and instead acting to protect bad
actors.